WORLDMAIL LIMITED

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: SC246093

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		10,180		12,090
Tangible Assets	5		262		377

			10,442		12,467
CURRENT ASSETS
Debtors	6	64,285		40,265
Cash at bank and in hand		6,576		18,407

		70,861		58,672
Creditors: Amounts Falling Due Within One Year	7	(43,085 )		(20,512 )

NET CURRENT ASSETS (LIABILITIES)			27,776		38,160

TOTAL ASSETS LESS CURRENT LIABILITIES			38,218		50,627

NET ASSETS			38,218		50,627

CAPITAL AND RESERVES
Called up share capital	8		20		20
Income Statement			38,198		50,607

SHAREHOLDERS' FUNDS			38,218		50,627

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WORLDMAIL LIMITED

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Marc McCallum

Director

10 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

WORLDMAIL LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC246093 . The registered office is 15 Gladstone Place, Stirling, FK8 2NN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets is the World Option Franchise, this has been amortised over the period of the franchise.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% reducing balance
Computer Equipment	33.3% reducing balance

2.6. Taxation

The tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The corporation tax liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

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WORLDMAIL LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Goodwill	Franchise	Total
	£	£	£
Cost
As at 1 April 2025	70,000	30,000	100,000

As at 31 March 2026	70,000	30,000	100,000

Amortisation
As at 1 April 2025	70,000	17,910	87,910
Provided during the period	-	1,910	1,910

As at 31 March 2026	70,000	19,820	89,820

Net Book Value
As at 31 March 2026	-	10,180	10,180

As at 1 April 2025	-	12,090	12,090

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	406	2,309	2,715

As at 31 March 2026	406	2,309	2,715

Depreciation
As at 1 April 2025	322	2,016	2,338
Provided during the period	17	98	115

As at 31 March 2026	339	2,114	2,453

Net Book Value
As at 31 March 2026	67	195	262

As at 1 April 2025	84	293	377

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	36,351	18,312
Amounts owed by group undertakings	14	15
Other debtors	27,920	21,938

	64,285	40,265

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WORLDMAIL LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,655	1,265
Amounts owed to participating interests	4,812	3,355
Other creditors	27,723	13,370
Taxation and social security	8,895	2,522

	43,085	20,512

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	20	20

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Marc McCallum	15,155	4,550	-	-	19,705

The above loan is unsecured, interest free and repayable on demand.

10. Related Party Transactions

During the period dividends totalling £45,000 (2025 £11,000) were declared to McCallum Holdings Limited

As at 31 March 2026 McCallum Holdings Ltd owed the amount of £14 (2025 £15) to Worldmail Limited

As at 31 March 2026 A McCallum (Properties) Ltd was owed £4,812 (2025 £3,355) from Worldmail Limited.

Both companies are under ultimate common control.

11. Ultimate Controlling Party

The company's ultimate controlling party is McCallum Holdings Ltd by virtue of his ownership of 100% of the issued share capital in the company. McCallum Holdings Ltd is a company registered in Scotland under Companies House No SC576745.

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